,i #aafth ,,congress #ast ,session ,h4 ,r4 #cbhg ,,in ,,the ,,house ,,of ,,representatives ,june #ac1 #bjai,mr4 ,rice of ,south ,carolina introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide for permanent disaster relief4 #a4 ,short title ,this ,act may be cited as the ,tax ,relief and ,expedited ,assistance for ,disasters ,act of #bjai or the ,,tread ,act4 #b4 ,definitions ,for purposes of this ,act-- 7#a7 ,qualified disaster area 7,a7 ,in general ,the term qualified disaster area means any area with respect to which a major disaster was declared on or after ,january #a1 #bjah1 by the ,president under section #dja of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act if the incident period of the disaster with respect to which such declaration is made begins on or after ,january #a1 #bjah4 7,b7 ,exception ,such term shall not include the ,california wildfire disaster area 7as defined in section #bjaja of subdivision #b of division ,b of the ,bipartisan ,budget ,act of #bjah74 7#b7 ,qualified disaster zone ,the term qualified disaster zone means that portion of any qualified disaster area which is determined by the ,president to warrant individual or individual and public assistance from the ,federal ,government under the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act by reason of the qualified disaster with respect to such disaster area4 7#c7 ,qualified disaster ,the term qualified disaster means1 with respect to any qualified disaster area1 the disaster by reason of which a major disaster was declared with respect to such area4 7#d7 ,incident period ,the term incident period means1 with respect to any qualified disaster1 the period specified by the ,federal ,emergency ,management ,agency as the period during which such disaster occurred4 #c4 ,special disaster-related rules for use of retirement funds 7a7 ,tax-,favored withdrawals from retirement plans 7#a7 ,in general ,section #gb7t77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,h7 ,distributions from retirement plans in connection with federally declared disasters ,any qualified disaster distribution4 4 7#b7 ,qualified disaster distribution ,section #gb7t7 of such ,code is amended by adding at the end the following new paragraph3 7#aa7 ,qualified disaster distributions ,for purposes of paragraph 7#b77;,h7-- 7,a7 ,in general ,except as provided in paragraph 7#b71 the term qualified disaster distribution means any distribution from an eligible retirement plan made after the incident beginning date of a qualified disaster and on or before ,december #ca of the year after the year in which the incident period with respect to the disaster begins1 to an individual whose principal place of abode at any time during the incident period of such qualified disaster is located in the qualified disaster area with respect to such qualified disaster and who has sustained an economic loss by reason of such qualified disaster4 7,b7 ,limitation 7i7 ,in general ,the aggregate amount of distributions received by an individual which may be treated as qualified disaster distributions for any taxable year shall not exceed the excess 7if any7 of-- 7,i7 #ajj1jjj1 over 7,,ii7 the aggregate amounts treated as qualified disaster distributions received by such individual for all prior taxable years4 7ii7 ,treatment of plan distributions ,if a distribution to an individual would 7without regard to clause 7i77 be a qualified disaster distribution1 a plan shall not be treated as violating any requirement of this title merely because the plan treats such distribution as a qualified disaster distribution1 unless the aggregate amount of such distributions from all plans maintained by the employer 7and any member of any controlled group which includes the employer7 to such individual exceeds #ajj1jjj4 7iii7 ,controlled group ,for purposes of clause 7ii71 the term controlled group means any group treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad4 7iv7 ,special rule for individuals affected by more than one disaster ,the limitation of clause 7i7 shall be applied separately with respect to distributions made with respect to each qualified disaster4 7,c7 ,amount distributed may be repaid 7i7 ,in general ,any individual who receives a qualified disaster distribution may1 at any time during the #c-year period beginning on the day after the date on which such distribution was received1 make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section #djb7;c71 #djc7;a77#d71 #djc7;b77#h71 #djh7;d77#c71 or #deg7;e77#af71 as the case may be4 7ii7 ,treatment of repayments of distributions from eligible retirement plans other than ,i,r,as ,if a contribution is made pursuant to clause 7i7 with respect to a qualified disaster distribution from an eligible retirement plan other than an individual retirement plan1 then the taxpayer shall1 to the extent of the amount of the contribution1 be treated as having received the qualified disaster distribution in an eligible rollover distribution 7as defined in section #djb7;c77#d7 of such ,code7 and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within #fj days of the distribution4 7iii7 ,treatment of repayments of distributions from ,i,r,as ,if a contribution is made pursuant to clause 7i7 with respect to a qualified disaster distribution from an individual retirement plan1 then1 to the extent of the amount of the contribution1 the qualified disaster distribution shall be treated as a distribution described in section #djh7;d77#c7 and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within #fj days of the distribution4 7,d7 ,income inclusion spread over #c-year period 7i7 ,in general ,in the case of any qualified disaster distribution1 unless the taxpayer elects not to have this paragraph apply for any taxable year1 any amount required to be included in gross income for such taxable year shall be so included ratably over the #c-taxable-year period beginning with such taxable year4 7ii7 ,special rule ,for purposes of clause 7i71 rules similar to the rules of section #djh;,a7d77#c77;,e7 shall apply4 7,e7 ,special rules 7i7 ,exemption of distributions from trustee to trustee transfer and withholding rules ,for purposes of sections #dja7;a77#ca71 #djb7;f71 and #cdje1 qualified disaster distributions shall not be treated as eligible rollover distributions4 7ii7 ,qualified disaster distributions treated as meeting plan distribution requirements ,a qualified disaster distribution shall be treated as meeting the requirements of sections #dja7k77#b77;,b77,i71 #djc7;b77#g77;,a77ii71 #djc7;b77#aa71 and #deg7;d77#a77;,a74 7,f7 ,disaster definitions ,any term which is used in this paragraph and is also defined in section #b of the ,tax ,relief and ,expedited ,assistance for ,disasters ,act of #bjai shall have the meaning given such term in such section4 4 7b7 ,recontributions of withdrawals for home purchases 7#a7 ,recontributions 7,a7 ,in general ,any individual who received a qualified distribution may1 during the applicable period1 make one or more contributions in an aggregate amount not to exceed the amount of such qualified distribution to an eligible retirement plan 7as defined in section #djb7;c77#h77;,b7 of the ,internal ,revenue ,code of #aihf7 of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section #djb7;c71 #djc7;a77#d71 #djc7;b77#h71 or #djh7;d77#c71 of such ,code1 as the case may be4 7,b7 ,treatment of repayments ,rules similar to the rules of subparagraphs 7,b7 and 7,c7 of subsection 7a77#c7 shall apply for purposes of this subsection4 7#b7 ,qualified distribution ,for purposes of this subsection1 the term qualified distribution means any distribution-- 7,a7 described in section #dja7k77#b77;,b77i77,,iv71 #djc7;b77#g77;,a77ii7 7but only to the extent such distribution relates to financial hardship71 #djc7;b77#aa77;,b71 or #gb7t77#b77;,f71 of the ,internal ,revenue ,code of #aihf1 7,b7 which was to be used to purchase or construct a principal residence in a qualified disaster area1 but which was not so used on account of the qualified disaster with respect to such area1 and 7,c7 which was received on or after the date that is #bgj days before the first day of incident period of the disaster1 and before the date which is #cj days after the last day of the incident period of such qualified disaster4 7#c7 ,applicable period ,for purposes of this subsection1 the term applicable period means1 with respect to any qualified distribution1 the period beginning on the first day of the incident period of the disaster and ending on the date that is #ahj days after the last day of such incident period4 7c7 ,loans from qualified plans 7#a7 ,in general ,section #gb7p7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#f7 ,increase in limit on loans not treated as distributions 7,a7 ,in general ,in the case of any loan from a qualified employer plan to a qualified individual made during the period beginning on the first date of the incident period and ending on ,december #ca of the year after the year in which such first date of the incident period occurs-- 7i7 clause 7i7 of paragraph 7#b77;,a7 shall be applied by substituting #ajj1jjj for #ej1jjj1 and 7ii7 clause 7ii7 of such paragraph shall be applied by substituting the present value of the nonforfeitable accrued benefit of the employee under the plan for one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan4 7,b7 ,delay of repayment ,in the case of a qualified individual 7with respect to any qualified disaster7 with an outstanding loan during or after the incident period 7of such qualified disaster7 from a qualified employer plan-- 7i7 if the due date pursuant to subparagraph 7,b7 or 7,c7 of paragraph 7#b7 for any repayment with respect to such loan occurs during the period beginning on the incident beginning date of such qualified disaster and ending on ,december #ca of the year after the year in which the incident period with respect to the disaster begins1 such due date shall be delayed for #a year1 7ii7 any subsequent repayments with respect to any such loan shall be appropriately adjusted to reflect the delay in the due date under clause 7i7 and any interest accruing during such delay1 and 7iii7 in determining the #e-year period and the term of a loan under subparagraph 7,b7 or 7,c7 of paragraph 7#b71 the period described in clause 7i7 of this subparagraph shall be disregarded4 7,c7 ,qualified individual ,for purposes of this paragraph1 the term qualified individual means any individual-- 7i7 whose principal place of abode at any time during the incident period of any qualified disaster is located in the qualified disaster area with respect to such qualified disaster1 and 7ii7 who has sustained an economic loss by reason of such qualified disaster4 7,d7 ,disaster definitions ,any term which used in this paragraph and is also defined in section #b of the ,tax ,relief and ,expedited ,assistance for ,disasters ,act of #bjai shall have the meaning given such term in such section4 4 7d7 ,provisions relating to plan amendments 7#a7 ,in general ,if this subsection applies to any amendment to any plan or annuity contract1 such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in paragraph 7#b77;,b77i74 7#b7 ,amendments to which subsection applies 7,a7 ,in general ,this subsection shall apply to any amendment to any plan or annuity contract which is made-- 7i7 pursuant to any provision of this section 7and any amendment made thereby71 or pursuant to any regulation issued by the ,secretary or the ,secretary of ,labor under any such provision or amendment1 and 7ii7 on or before the last day of the first plan year beginning on or after ,january #a1 #bjbj1 or such later date as the ,secretary may prescribe4 ,in the case of a governmental plan 7as defined in section #dad7;d7 of the ,internal ,revenue ,code of #aihf71 clause 7ii7 shall be applied by substituting the date which is #b years after the date otherwise applied under clause 7ii74 7,b7 ,conditions ,this subsection shall not apply to any amendment unless-- 7i7 during the period-- 7,i7 beginning on the date that this section or the regulation described in subparagraph 7,a77i7 takes effect 7or in the case of a plan or contract amendment not required by this section or such regulation1 the effective date specified by the plan71 and 7,,ii7 ending on the date described in subparagraph 7,a77ii7 7or1 if earlier1 the date the plan or contract amendment is adopted71 the plan or contract is operated as if such plan or contract amendment were in effect1 and 7ii7 such plan or contract amendment applies retroactively for such period4 #d4 ,employee retention credit for employers affected by qualified disasters 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de,t4 ,employee retention credit for employers affected by qualified disasters 7a7 ,in general ,for purposes of section #ch1 in the case of an eligible employer1 the qualified disaster employee retention credit for any taxable year is an amount equal to #dj percent of the qualified wages with respect to each eligible employee of such employer for such taxable year4 ,for purposes of the preceding sentence1 the amount of qualified wages which may be taken into account with respect to any individual shall not exceed #f1jjj4 7b7 ,definitions ,for purposes of this section-- 7#a7 ,eligible employer ,the term eligible employer means any employer-- 7,a7 which conducted an active trade or business in a qualified disaster zone at any time during the incident period of the qualified disaster with respect to such qualified disaster zone1 and 7,b7 with respect to whom the trade or business described in subparagraph 7,a7 is inoperable at any time after the incident beginning date of such qualified disaster1 and before ,january #a of the year after the year of such incident beginning date1 as a result of damage sustained by reason of such qualified disaster4 7#b7 ,eligible employee ,the term eligible employee means with respect to an eligible employer an employee whose principal place of employment at any time during the incident period of the qualified disaster referred to in paragraph 7#a7 with such eligible employer was in the qualified disaster zone referred to in such paragraph4 7#c7 ,qualified wages ,the term qualified wages means wages 7as defined in section #ea7;c77#a71 but without regard to section #ccjf7;b77#b77;,b77 paid or incurred by an eligible employer with respect to an eligible employee at any time during the period described in paragraph 7#a77;,b71 and which occurs during the period-- 7,a7 beginning on the date on which the trade or business described in paragraph 7#a7 first became inoperable at the principal place of employment of the employee immediately before the qualified disaster referred to in such paragraph1 and 7,b7 ending on the date on which such trade or business has resumed significant operations at such principal place of employment4 ,such term shall include wages paid without regard to whether the employee performs no services1 performs services at a different place of employment than such principal place of employment1 or performs services at such principal place of employment before significant operations have resumed4 7#d7 ,disaster definitions ,any term which is used in this section and is also defined in section #b of the ,tax ,relief and ,expedited ,assistance for ,disasters ,act of #bjai shall have the meaning given such term in such section #b4 7c7 ,certain rules ,to apply ,for purposes of this subsection1 rules similar to the rules of sections #ea7;i77#a71 #eb1 and #bhj;,c7a7 shall apply4 7d7 ,employee not taken into account more than once ,an employee shall not be treated as an eligible employee for purposes of this subsection for any period with respect to any employer if such employer is allowed a credit under section #ea with respect to such employee for such period4 4 7b7 ,general business credit ,section #ch7;b7 of such ,code is amended by striking plus at the end of paragraph 7#ca71 by striking the period at the end of paragraph 7#cb7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#cc7 the qualified disaster employee retention credit determined under section #de,t7a74 4 7c7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by adding at the end the following new item3 ,sec4 #de,t4 ,employee retention credit for employers affected by qualified disasters4 4 7d7 ,effective date ,the amendments made by this section shall apply to disasters occurring after ,december #ca1 #bjag4 #e4 ,other disaster-related tax relief provisions 7a7 ,temporary suspension of limitations on charitable contributions ,section #agj of the ,internal ,revenue ,code of #aihf is amended by redesignating subsection 7p7 as subsection 7q7 and by inserting after subsection 7o7 the following new subsection3 7p7 ,temporary suspension of limitations on charitable contributions 7#a7 ,in general ,except as otherwise provided in paragraph 7#b71 subsection 7b7 shall not apply to qualified contributions and such contributions shall not be taken into account for purposes of applying subsections 7b7 and 7d7 to other contributions4 7#b7 ,treatment of excess contributions 7,a7 ,individuals ,in the case of an individual-- 7i7 ,limitation ,any qualified contribution shall be allowed only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer's contribution base over the amount of all other charitable contributions allowed under subsection 7b77#a74 7ii7 ,carryover ,if the aggregate amount of qualified contributions made in the contribution year 7within the meaning of subsection 7d77#a77 exceeds the limitation of clause 7i71 such excess shall be added to the excess described in the portion of subparagraph 7,a7 of such subsection which precedes clause 7i7 thereof for purposes of applying such subsection4 7,b7 ,corporations ,in the case of a corporation-- 7i7 ,limitation ,any qualified contribution shall be allowed only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer's taxable income over the amount of all other charitable contributions allowed under such paragraph4 7ii7 ,carryover ,rules similar to the rules of subparagraph 7,a77ii7 shall apply for purposes of this subparagraph4 7#c7 ,qualified contributions 7,a7 ,in general ,for purposes of this subsection1 the term qualified contribution means any charitable contribution if-- 7i7 such contribution-- 7,i7 is made for relief efforts in one or more qualified disaster areas1 and 7,,ii7 is paid during the period beginning on the first day of the incident period for any such disaster1 and ending on ,december #ca of the year in which such incident period begins1 in cash to an organization described in subsection 7b77#a77;,a71 7ii7 the taxpayer obtains from such organization contemporaneous written acknowledgment that such contribution was used 7or is to be used7 for relief efforts described in clause 7i77,i71 and 7iii7 the taxpayer has elected the application of this subsection with respect to such contribution4 7,b7 ,exception ,such term shall not include a contribution by a donor if the contribution is-- 7i7 to an organization described in section #eji7;a77#c71 or 7ii7 for the establishment of a new1 or maintenance of an existing1 donor advised fund 7as defined in section #diff7;d77#b774 7,c7 ,application of election to partnerships and s corporations ,in the case of a partnership or ,s corporation1 the election under subparagraph 7,a77iii7 shall be made separately by each partner or shareholder4 7#d7 ,disaster definitions ,any term which is used in this subsection and is also defined in section #b of the ,tax ,relief and ,expedited ,assistance for ,disasters ,act of #bjai shall have the meaning given such term in such section4 4 7b7 ,special rules for qualified disaster-,related personal casualty losses ,section #afe7;h7 of such ,code is amended by redesignating paragraphs 7#c71 7#d71 and 7#e7 as paragraphs 7#d71 7#e71 and 7#f71 respectively1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 ,special rules for qualified disaster-related personal casualty losses 7,a7 ,in general ,if an individual has a net disaster loss for any taxable year-- 7i7 the amount determined under section #afe7;h77#b77;,a77ii7 of the ,internal ,revenue ,code of #aihf shall be equal to the sum of-- 7,i7 such net disaster loss1 and 7,,ii7 so much of the excess referred to in the matter preceding clause 7i7 of section #afe7;h77#b77;,a7 of such ,code 7reduced by the amount in clause 7i7 of this subparagraph7 as exceeds #aj percent of the adjusted gross income of the individual1 7ii7 paragraph 7#a7 shall be applied by substituting #ejj for #ejj 7#ajj for taxable years beginning after ,december #ca1 #bjji71 7iii7 the standard deduction determined under section #fc7;c7 shall be increased by the net disaster loss1 and 7iv7 section #ef7;b77#a77;,e7 shall not apply to so much of the standard deduction as is attributable to the increase under subparagraph 7,c7 of this paragraph4 7,b7 ,net disaster loss ,for purposes of this paragraph1 the term net disaster loss means the excess of qualified disaster-related personal casualty losses over personal casualty gains4 7,c7 ,qualified disaster-related personal casualty losses ,for purposes of this paragraph1 the term qualified disaster-related personal casualty losses means losses described in subsection 7c77#c7 which arise in a qualified disaster area on or after the incident beginning date of the qualified disaster to which such area relates1 and which are attributable to such qualified disaster4 ,any term which used in this subparagraph and is also defined in section #b of the ,tax ,relief and ,expedited ,assistance for ,disasters ,act of #bjai shall have the meaning given such term in such section4 4 7c7 ,special rule for determining earned income ,section #cb of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7n7 ,special rule for determining earned income 7#a7 ,in general ,in the case of a qualified individual1 if the earned income of the taxpayer for the applicable taxable year is less than the earned income of the taxpayer for the preceding taxable year1 the credits allowed under this section and section #bd7;d7 may1 at the election of the taxpayer1 be determined by substituting-- 7,a7 such earned income for the preceding taxable year1 for 7,b7 such earned income for the applicable taxable year4 7#b7 ,qualified individual ,for purposes of this subsection1 the term qualified individual means any individual whose principal place of abode at any time during the incident period of any qualified disaster was located-- 7,a7 in the qualified disaster zone with respect to such qualified disaster1 or 7,b7 in the qualified disaster area with respect to such qualified disaster 7but outside the qualified disaster zone with respect to such qualified disaster7 and such individual was displaced from such principal place of abode by reason of such qualified disaster4 7#c7 ,applicable taxable year ,the term applicable taxable year means1 with respect to any qualified individual1 any taxable year which includes any day during the incident period of the qualified disaster to which the qualified disaster area referred to in paragraph 7#b7 relates4 7#d7 ,definition and special rules 7,a7 ,disaster definitions ,any term which is used in this subsection and is also defined in section #b of the ,tax ,relief and ,expedited ,assistance for ,disasters ,act of #bjai shall have the meaning given such term in such section4 7,b7 ,application to joint returns ,for purposes of paragraph 7#a71 in the case of a joint return for an applicable taxable year-- 7i7 such paragraph shall apply if either spouse is a qualified individual1 and 7ii7 the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year4 7,c7 ,uniform application of election ,any election made under paragraph 7#a7 shall apply with respect to both this section and section #bd7;d74 7,d7 ,errors treated as mathematical error ,for purposes of section #fbac1 an incorrect use on a return of earned income pursuant to paragraph 7#a7 shall be treated as a mathematical or clerical error4 7,e7 ,no effect on determination of gross income1 etc ,except as otherwise provided in this subsection1 this title shall be applied without regard to any substitution under paragraph 7#a74 4 7d7 ,child tax credit ,section #bd7;d7 of such ,code is amended by inserting after paragraph 7#b7 the following new paragraph3 7#c7 ,special rule for determining earned income of taxpayers affected by federally declared disasters ,for election by qualified individuals with respect to certain federally declared disasters to substitute earned income from the preceding taxable year1 see section #cb7n74 4 7e7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjag4 #f4 ,treatment of certain possessions 7a7 ,payments to ,guam and the ,commonwealth of the ,northern ,mariana ,islands ,the ,secretary of the ,treasury shall pay to ,guam and the ,commonwealth of the ,northern ,mariana ,islands amounts equal to the loss to that possession by reason of the application of the provisions of this ,act4 ,such amounts shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7b7 ,payments to ,american ,samoa 7#a7 ,in general ,the ,secretary of the ,treasury shall pay to ,american ,samoa amounts estimated by the ,secretary of the ,treasury as being equal to the aggregate benefits that would have been provided to residents of ,american ,samoa by reason of the provisions of this ,act if a mirror code tax system had been in effect in ,american ,samoa4 ,the preceding sentence shall not apply unless ,american ,samoa has a plan1 which has been approved by the ,secretary of the ,treasury1 under which ,american ,samoa will promptly distribute such payments to its residents4 7#b7 ,mirror code tax system ,for purposes of this subsection1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7c7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 #g4 ,automatic extension of filing deadlines in case of certain taxpayers affected by ,federally declared disasters 7a7 ,in general ,section #gejh;,a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7d7 ,mandatory #fj-;,day extension 7#a7 ,in general ,in the case of any qualified taxpayer1 the period-- 7,a7 beginning on the earliest incident date specified in the declaration to which the disaster area referred to in paragraph 7#b7 relates1 and 7,b7 ending on the date which is #fj days after the latest incident date so specified1 shall be disregarded in the same manner as a period specified under subsection 7a74 7#b7 ,qualified taxpayer ,for purposes of this subsection1 the term qualified taxpayer means-- 7,a7 any individual whose principal residence 7for purposes of section #ajcc7;h77#d77 is located in a disaster area1 7,b7 any taxpayer if the taxpayer's principal place of business 7other than the business of performing services as an employee7 is located in a disaster area1 7,c7 any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a disaster area1 7,d7 any taxpayer whose records necessary to meet a deadline for an act described in section #gejh7;a77#a7 are maintained in a disaster area1 7,e7 any individual visiting a disaster area who was killed or injured as a result of the disaster1 and 7,f7 solely with respect to a joint return1 any spouse of an individual described in any preceding subparagraph of this paragraph4 7#c7 ,disaster area ,for purposes of this subsection1 the term disaster area has the meaning given such term under subparagraph 7,b7 of section #afe7;i77#e7 with respect to a ,federally declared disaster 7as defined in subparagraph 7,a7 of such section74 7#d7 ,application to rules regarding pensions ,in the case of any person described in subsection 7b71 a rule similar to the rule of paragraph 7#a7 shall apply for purposes of subsection 7b7 with respect to-- 7,a7 making contributions to a qualified retirement plan 7within the meaning of section #digd7;c77 under section #bai7;f77#c71 #djd7;a77#f71 #djd7;h77#a77;,b71 or #djd7m77#b71 7,b7 making distributions under section #djh7;d77#d71 7,c7 recharacterizing contributions under section #djh;,a7d77#f71 and 7,d7 making a rollover under section #djb7;c71 #djc7;a77#d71 #djc7;b77#h71 or #djh7;d77#c74 7#e7 ,coordination with periods specified by the ,secretary ,any period described in paragraph 7#a7 with respect to any person 7including by reason of the application of paragraph 7#d77 shall be in addition to 7or concurrent with1 as the case may be7 any period specified under subsection 7a7 or 7b7 with respect to such person4 4 7b7 ,effective date ,the amendment made by this section shall apply to federally declared disasters declared after the date of the enactment of this ,act4